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(e) Various others as may be
recommended and implemented by the
organization.
On January 20, 1994, the Commissioner mailed petitioner a
letter seeking clarification of the information that it had
provided him on and with the application. The letter specified
the information that the Commissioner needed to rule on
petitioner's request for exempt status and listed the name and
phone number of a person at the Internal Revenue Service to
contact with any questions. The letter stated: "We can only
recognize you as exempt in advance of operations if you are able
to describe your proposed operations in sufficient detail to
enable us to determine that you will be organized and operated in
accordance with section 501(c)(3) of the Code."
On April 7, 1994, the Commissioner received a response to
his letter. The response, which was written by Mr. Tully, gave
vague answers to the questions set forth in the Commissioner's
letter and did not explain in detail petitioner's proposed
activities or operation.
On August 2, 1994, the Commissioner mailed petitioner
another letter seeking specificity as to petitioner's
organization, activities, and operation. The letter explained
that the Commissioner needed specific information before he could
rule that petitioner was exempt from taxation under section
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